Temporary Work Location
Quick definition
A job site expected to last one year or less. Drives there are business miles, even from home.
The IRS treats drives to temporary work locations as business miles, even when they would normally be commuting.
What makes a location temporary
A worksite is temporary if it is realistically expected to last one year or less, AND it actually does. If you start a 6-month assignment at a client site and it gets extended past 12 months, the IRS reclassifies it as a regular workplace from the date of extension forward.
Inside vs outside your metro area
Drives to a temporary location OUTSIDE your usual metro area are business miles even if you have no other regular workplace. Drives to a temporary location INSIDE your usual metro area are only business miles if you also have a regular workplace.
Common scenarios
- Field service tech driving to a customer site for a one-week job: business miles.
- Construction worker on a 4-month build at a different site than usual: business miles.
- Consultant flying out for a 3-day client engagement: airport drives are business miles.
- Plumber's regular shop is at home; every job site is a temporary location: business miles from the start.
Related terms
Commuting Rule
Drives between home and a regular workplace are personal, not business. Several exceptions apply.
Home Office Exception
If you have a qualifying home office, drives from home are business miles, not commuting.
Business Purpose
The IRS-required reason for a drive. Without a business purpose, the mile is personal.
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